Macy Corporation's relevant range of activity is 8,100 units to 16,500 units. When it produces and sells 12,300 units, its average costs per unit are as follows: Average Cost Direct materials 06 Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense per Unit $ 5.50 $ 3.95 $ 1.95 $3.40 $ 1.25 $ 0.95 $ 0.85 $1.20 If the selling price is $32.00 per unit, the contribution margin per unit sold is closest to: